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Internal Revenue Service Changes For 2008
The IRS introduced a new, abbreviated filing for small tax-exempt organizations with annual gross receipts of less than $25,000: Form 990-N. Read Letter from Finance Division of National Council, BSA, On Local Unit Federal Reporting Requirements...
Is your unit exempt from paying state sales tax? The answer is yes.
Missouri:
The State of Missouri requires every Cub Scout Pack, Boy Scout Troop, Venturing Crew, and Explorer Post to have their own sales tax exemption letter and sales tax exemption number.
In order for your unit to be exempt from paying Missouri sales tax, you need a Exemption Form Missouri Sales and Use Tax on Purchases and Sales letter issued by the Missouri Department of Revenue. This letter authorizes sellers to exempt the tax for items/supplies purchased for your unit. (Patrol food purchases, advancement/unit purchase material at the Scout Shop, etc.) It is not for individual use AND clothing is not exempt. Some sellers require a copy of the letter, so be prepared.
In order to obtain this letter; you must submit a completed Missouri Sales/Use Tax Exemption Application form. Form no. DOR 1746.
To obtain a form, call 1-800-877-6881 (a recorder). Leave your name and mailing address plus the number of the form needed, DOR 1746. Note: Response from the 800 number may take up to 6 weeks. You can also obtain a form via the internet at http://dor.mo.gov/. 1.) Under taxes click on forms, 2.) Click on sales tax, 3.) Click on form 1746. You can call the state office direct at 1-573-751-2836.
As of July 11, 2002, the Missouri Department of Revenue introduced a "continuing" exemption letter for organizations exempt from sales and use tax under Chapter 144, RSMo. To improve customer service, exemption letters no longer have an expiration date.
If your unit has any changes to the account, such as organization address, phone number, responsible party, etc. you need to complete the Form 126, Registration Change Request. The Form 126 may be obtained from via the internet at http://www.dor.mo.gov/tax/business/register/forms/126f.pdf. Once Form 126 is received the Missouri Department of Revenue will make the appropriate changes and issue an updated exemption letter if required.
Illinois:
Scouting units are also exempt from sales tax in Illinois; however, the State of Illinois does not require individual units to have their own sales tax exemption letter and sales tax exemption number.
Scouting units may use the Greater St. Louis Area Council Illinois Tax Exemption Letter and number: to obtain a copy of this letter contact the Finance Department, Greater St. Louis Area Council, Boy Scouts of America, 4568 West Pine Blvd., St. Louis, MO 63108, (800) 392-0895.
This number authorizes sellers to exempt the tax for items/supplies purchased for your unit. (Patrol food purchases, advancement/unit purchased materials at the Scout Shop, etc.) It is not for individual use AND clothing is not exempt.
Does your unit need a Federal Tax Identification Number? The answer is yes.
Scout units are exempt from paying tax on interest earnings or having money withheld from interest earnings. However, banks and other financial institutions are required by law to have a Federal I.D. number for every interest earning account. Units that have interest earning accounts should apply for their own Federal I.D. number.
To obtain a Federal Tax Identifiacation Number, contact the Internal Revenue Service at (314) 342-1040, toll free at 1-800-829-1040 or write the Internal Revenue Service Information and Forms, 1114 Market, St. Louis, MO 63101. Access via the Internet at www.irs.ustreas.gov. 1.) Click on forms and pubs (toward the bottom of page), 2.) Click on forms and publications by number, 3.) Click on form SS-4. This is the application for an (E.I.N.) Employer Identification Number.
After you receive the form, call Kansas City (816) 823-7777 Monday- Friday, 7:30 a.m. - 11:30 a.m. or fax your completed application to (816) 823-7776 and provide a return fax number next to your signature. Please allow 6-8 business days to receive your E.I.N. number by fax.
I.R.S. - Kansas City Service Center
Stop 42 - Entity Control Unit
2306 East Bannister Road
Kansas City, MO 64131
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